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April 2008

Taxation of Services (Provided from outside India and received in India) Rules, 2006 : Notification No. 6/2008-Service Tax, dated 1-3-2008.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi
Chartered Accountants
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Service tax


6 Taxation of Services (Provided from outside
India and received in India) Rules, 2006 : Notification No. 6/2008-Service Tax,
dated 1-3-2008.

Under the reverse charge method, provision of notified
services through Internet, etc. in relation to any goods or materials or any
immovable property, as the case may be, situated in India at the time of
provision of service, whether or not partly performed outside India, shall be
treated as performed in India and leviable to Service Tax.

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